MATTRESS OR BOX SPRINGS MFG. — including pillow, quilt, comforter or cushion manufacturing
This classification applies to the manufacture of mattresses and box springs, including incidental sewing operations. This classification applies to the manufacture of foam mattresses with sewn fabric covers. This classification also applies to the reconditioning of mattresses and box springs, and the manufacture of pillows, quilts, comforters or cushions when performed in connection with mattress and box spring manufacturing.
The manufacture of water bed bladders and inflatable mattresses shall be classified as 2501(1), Clothing Mfg.
The fabrication of foam material to manufacture mattress pads without sewn fabric covers shall be classified as 4496, Plastics — fabricated products mfg.
The manufacture of bed spring and wire mattress assemblies and the repair of springs in connection with the reconditioning of mattresses and box springs shall be separately classified as 3257, Wire Goods Mfg.
The manufacture of pillows, quilts, comforters or cushions not in connection with mattress and box spring manufacturing shall be classified as 2571, Pillow, Quilt, Comforter or Cushion Mfg. — no mattress or box spring manufacturing.
|Shown below is the previously published phraseology and footnote||Effective Date|
MATTRESS OR BOX SPRINGS MFG. — including pillow, quilt or cushion manufacturing
This classification contemplates the receipt of bed springs and wire mattress assemblies, which are subsequently fitted with padding and fabric covers to produce mattresses, or secured into wood frames and fitted with padding and fabric covers to produce box springs. This classification also contemplates the manufacture of foam core mattresses.
The manufacture of bed spring and wire mattress assemblies shall be classified as 3257, Wire Goods Mfg. – N.O.C.
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